Kinshasa, March 30th, 2021 (CPA) – The deputy president of the Institute of internal auditors of Congo (IIA Congo), Emile Kakesse, sensitized internal auditors of public and private companies to the red flag approach, during a conference held on Saturday at the Interdiocesan Center in Gombe municipality, Kinshasa, under the theme « auditing organizational culture: an approach through warning signals ».
According to him, culture being a set of material and ideological phenomena that characterize an ethnic group or an organization, it is observed through the direct communication of the leader; the establishment of a code of good conduct; formal popularization on the code of good conduct; the application of the code of conduct through disciplinary measures and direct communication from employees.
In this sense, the planning, the execution of the work on the ground, the reports and the follow-up of the problems constitute alerts of the good or bad functioning of a given organization on the one hand and other parts of the missions of specific audits organized to measure reliability in achieving organizational objectives.
The deputy president of IIA Congo let it be known that culture can be just another risk factor to be taken into account in a governance audit and be considered as the basis of the whole audit plan.
To this end, culture and internal audit are the result of social knowledge shared within an organization focused on the rules, standards, values, attitudes and behaviors of employees.
IIA Congo committee also expressed its satisfaction at welcoming internal auditors during the first conference of 2021 year, after three months of suspension of activities following the propagation of the 2nd wave of the Covid-19. ACP /